2014 (12) TMI 403

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....ESPONDENT : ADV. SRI.THOMAS MATHEW NELLIMOOTTIL,SC,CB EX JUDGEMENT Per: A K Jayasankaran Nambiar: The petitioner has approached this Court challenging the levy of countervailing duty [CVD] on a consignment of cocoa beans that was imported by it. The facts in the case reveal that, during the pendency of the writ petition, by an interim order passed by this Court, the petitioner was directe....

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....etition to claim refund of the educational cess that was paid on the CVD. The claim was for an amount of Rs. 4 ,10,323 /-. It would appear that while the refund applications were filed by the petitioner claiming a refund of the said sum, during the pendency of the writ petition, the Assistant Commissioner of Customs vide Order-in-Original No.39/2005 dated 28.10.2005 (Ext.P10), rejected the refund ....

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....nt rejects the refund claim preferred by the petitioner for the sole reason that the petitioner had only produced a Chartered Accountant's certificate to substantiate his claim with regard to the absence of unjust enrichment and had not produced any further document to show the absence of unjust enrichment. Other than stating that the Chartered Accountant's statement was silent about the d....

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....o support the certificate issued by the Chartered Accountant or the Cost Accountant. In the instant case, in Ext.P10 order, while the 3rd respondent has chosen not to rely on the certificate of the Chartered Accountant produced by the petitioner, it is evident that the petitioner was not given any further opportunity to produce documents to substantiate the correctness of the said certificate, on ....